1989 (8) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner within two months and the petitioner may be released from the defence service in accordance with any decision that may be taken on his request for such release." On the allegation that, instead of Rs. 4 lakhs, payment of Rs. 2,80,000 has been made and that too not within the time fixed, the present application for initiating contempt action has been filed. Notice was issued and we ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount cannot be held to be either mala fide nor is there any scope to impute that the respondents intended to violate the direction of this court. The order of March 31, 1989, indicated: "The defence personnel have peculiar incidence of service. Life's course does not run smoothly for everyone. In the present proceeding which is for contempt, we do not think that we can award compensation und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment of Rs. 4 lakhs was not in consideration of shortening of the duration of service nor was any part of Rs. 4 lakhs intended to be towards salary. We however, express no final opinion on this aspect of the matter and we would leave it to the Taxing Officer to decide the question as and when it would, arise. The petitioner contended in the course of the hearing that the legal position is well-set....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or a minimum period of two years from the date of its receipt though he is free to keep the amount for a longer time. The petitioner shall make a return to the Income-tax Officer for the assessment-year 1989-90 as and when due and within six months of the return being filed, the Income-tax Officer concerned shall complete the assessment. He shall be free to examine the question as to whether the a....